Stork Associates paid $60,000 for a 20-seat skybox at Veterans Stadium for eight professional football games. Regular seats to these games range from $80 to $250 each. At one game, an employee of Stork entertained 18 clients. Stork furnished food and beverages for the event at a cost of $1,300. The game was preceded by a bona fide business discussion, and all expenses are adequately substantiated.
a. How much may Stork deduct for this event?
b. What, if any, is the deduction if no representative from Stork attended the game?
c. What if there was no bona fide business discussion either before or after the event?